Synonym: Statement of Income = Profit and Loss = P&L
Specific Financial StatementSpecific financial statements showing the Company’s Revenues and Expenses during the Accounting Period:
| Balance |
|---|
| Formula |
|---|
| Base Metrics |
|---|
| Additional Metrics | |
|---|---|
| Total |
| Revenue |
|---|
| = Top Line | Total Revenue = Sales + Non-Operating Revenue | |
|---|---|---|
| Sales | ||
| Non-Operating Revenue | ||
| COGS | Direct Expenses | |
| Gross Income | = Sales − COGS | |
| Gross Margin | = Gross Income / Sales · 100 % | |
| SG&A | ||
| EBITDA | = |
| Gross Income – SG&A = Sales − COGS – SG&A | ||
| EBITDA Margin | = EBITDA / Sales · 100 % | |
|---|---|---|
| D&A | ||
| Operating Income | = EBITDA − D&A = Sales − COGS – SG&A − D&A | |
| Operating Margin | = Operating Income / Sales · 100 % | |
| Impairment Loss, non-recurring expenses etc. | ||
| EBIT | = EBITDA – D&A + Non-Operating Revenue – Non-Recurring Expenses = Total Revenue − COGS – SG&A – D&A - Non-Recurring Expenses | |
| Interest | ||
| = EBIT − Interest | ||
| Income Tax | = EBT · IncomeTaxRate | |
| Net Income | = Bottom Line |
| = EBT − Income Tax | ||
| Profit Margin | = |
| Net Income / Total Revenue · 100 % | ||
| NOPAT | = Net Income − after-tax Non-Operating Revenue + after-tax Non-Recurring Expenses + after-tax Interest | |
| Retained Earnings |
| Link to the Cash Flow |
Income from Fixed Assets sold
Increase in Working Capital
Reduction in Working Capital
| OPEX | ||
|---|---|---|
| OCF | = Net Income + |
Non-Cash Expenses − ( Closing Working Capital - Opening Working Capital ) | ||
| FCF | = OCF + ( Income from Fixed Assets sold - CAPEX ) |
|---|
| NCF | = |
|---|
Closing Cash |
|---|
(indirect from P&L) | = |
|---|
Opening Cash Balance |
+ FCF − |
See also
...
Business / Business Administration / Financial Management / Financial Accounting / Financial Statement
[ Balance sheet ] [ Changes in Equity ] [ Profit and Loss (P&L) ] [ Cash BalanceFlow ]